Parent Categories
Taxation
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The Debate on Corporate Tax Reform Just Started for Real
August 19, 2026
Mihir A. Desai, The Debate on Corporate Tax Reform Just Started for Real, HBR.org (May 1, 2017).
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Mihir A. Desai, C. Fritz Foley & James R. Hines Jr., The Costs of Shared Ownership: Evidence from International Joint Ventures, 73 J. Fin. Econ.
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Reply to Grubert
August 19, 2026
Mihir A. Desai & James R. Hines Jr., Reply to Grubert, 58 Nat’l Tax J. 275 (2005).
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Foreign Direct Investment in a World of Multiple Taxes
August 19, 2026
Mihir A. Desai, C. Fritz Foley & James R. Hines Jr., Foreign Direct Investment in a World of Multiple Taxes, 88 J. Pub. Econ. 2727…
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Mihir A. Desai, Dhammika Dharmapala & Winnie Fung, Taxation and the Evolution of Aggregate Corporate Ownership Concentration, in Taxing Corporate Income in the 21st Century…
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Mihir A. Desai & James R. Hines, Jr., Old Rules and New Realities: Corporate Tax Policy in a Global Setting, 57 Nat’l Tax J. 937…
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Sharing the Spoils: Taxing International Human Capital Flows
August 19, 2026
Mihir A. Desai, Devesh Kapur & John McHale, Sharing the Spoils: Taxing International Human Capital Flows, 11 Int’l Tax & Pub. Fin. 663 (2004).
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Repatriation Taxes and Dividend Distortions
August 19, 2026
Mihir A. Desai, C. Fritz Foley & James R. Hines Jr., Repatriation Taxes and Dividend Distortions, 54 Nat’l Tax J. 829 (2001).
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Investment, Overhang, and Tax Policy
August 19, 2026
Mihir A. Desai & Austan D. Goolsbee, Investment, Overhang, and Tax Policy, Brookings Papers on Econ. Activity, no. 2, 2004, at 285.
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Mihir A. Desai & Dhammika Dharmapala, Earnings Management, Corporate Tax Shelters, and Book-Tax Alignment, 62 Nat’l. Tax J. 169 (2009).
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Dividend Policy Inside the Multinational Firm
August 19, 2026
Mihir A. Desai, Fritz C. Foley & James R. Hines Jr., Dividend Policy Inside the Multinational Firm, 36 Fin. Mgmt. 5 (2007).
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Mihir A. Desai, C. Fritz Foley & James R. Hines Jr., Chains of Ownership, Regional Tax Competition, and Foreign Direct Investment, in Foreign Direct Investment…
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Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions
August 19, 2026
Mihir A. Desai & James R. Hines Jr., Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions, 55 Nat’l Tax J. 409 (2002).
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Institutional Tax Clienteles and Payout Policy
August 19, 2026
Mihir A. Desai & Li Jin, Institutional Tax Clienteles and Payout Policy, 100 J. Fin. Econ. 68 (2011).
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Are We Racing to the Bottom? Evidence on the Dynamics of International Tax Competition
August 19, 2026
Mihir A. Desai, Are We Racing to the Bottom? Evidence on the Dynamics of International Tax Competition, 1998 Nat’l Tax Ass’n Proc. Ninety-First Ann. Conf.
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Capital Controls, Liberalizations, and Foreign Direct Investment
August 19, 2026
Mihir A. Desai, C. Fritz Foley & James R. Hines, Capital Controls, Liberalizations, and Foreign Direct Investment, 19 Rev. Fin. Stud. 1433 (2006).
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Interest Deductions in a Multijurisdictional World
August 19, 2026
Mihir A. Desai & Dhammika Dharmapala, Interest Deductions in a Multijurisdictional World, 68 Nat’l. Tax J. 653 (2015).
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Do Tax Havens Divert Economic Activity?
August 19, 2026
Mihir A. Desai, C. Fritz Foley & James R. Hines Jr., Do Tax Havens Divert Economic Activity?, 90 Econ. Letters 219 (2006).
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Mihir A. Desai & James R. Hines Jr., Excess Capital Flows and the Burden of Inflation in Open Economies, in The Costs and Benefits of…
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The Demand for Tax Haven Operations
August 19, 2026
Mihir A. Desai, C. Fritz Foley & James R. Hines, Jr., The Demand for Tax Haven Operations, 90 J. Pub. Econ. 513 (2006).
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The character and determinants of corporate capital gains
August 19, 2026
Mihir A. Desai & William M. Gentry, The Character and Determinants of Corporate Capital Gains, 18 Tax Pol’y & Econ. 1 (2004).